论文部分内容阅读
为适应各种联营、股份经营企业会计核算的需要,江苏省财政厅在财政部有关同志的具体帮助和指导下,制订了《江苏省股份经营企业会计制度(试行)》(以下简称《制度》),要求从1989年七月一日起在全省试行。现将《制度》设计中的主要精神和有关问题简介如下: 一、《制度》适用范围。《制度》规定,凡是有两个或两个以上的国内投资者,不论是个人投资还是单位投资;也不论是哪一级财政拨款,还是哪一个部门集体所有的资金,只要是共同出资,按出资额共同承担有限责任,并按出资比例或股权份额享受企业收益分配的企业,都适用这个《制度》。二、会计核算单位的确定。《制度》规定,独立
In order to meet the needs of various joint ventures and share-holding enterprises in accounting, the Jiangsu Provincial Department of Finance formulated the Accounting System for Share-holding Enterprises in Jiangsu Province (Trial Implementation) under the specific help and guidance of relevant comrades of the Ministry of Finance (hereinafter referred to as the “ ), Requested from July 1, 1989 onwards in the province for trial implementation. The main spirit of the ”system“ design and related issues are as follows: I. Scope of the ”system“. The ”System“ stipulates that where there are two or more domestic investors, whether individual or unit investment; regardless of which level of financial allocations, or which department collectively owned funds, as long as co-financing, according to The ”system“ applies to all the enterprises that share the limited liability and share the profit distribution of enterprises according to the proportion of investment or shareholding. Second, the accounting unit to determine. The ”system" provides for independence